Housing

Mississippi Homestead Exemption for Veterans 90 or Older, Dropping to 85 in 2027

A complete ad valorem exemption for an honorably discharged veteran with no rating at all, based only on age. The age is 90 for a claim filed now and 85 for claims filed from January 1, 2027 under HB 420 of 2026.

Also called: age 90, age 85, HB 420, HB 812, 27-33-75, property tax, homestead, no rating required, surviving spouse, January 2027.

For: Veteran or service member, survivor.

Where it applies

Written for the jurisdictions listed here.

MississippiState

This is the rare state property tax exemption that asks for no disability rating whatsoever. An honorably discharged American veteran who has reached the qualifying age is exempt from all ad valorem taxes on the homestead, full stop, under Miss. Code Ann. Section 27-33-75(2)(e). The age is moving, and the dates matter more than the headline. For a claim filed in the January 1 to April 1 window of 2026, the age is 90, reached on or before January 1 of the year claimed. That provision took effect for exemptions claimed in calendar year 2025. HB 420 of the 2026 regular session lowers the age to 85. The act takes effect July 1, 2026, but the age-85 exemption applies to exemptions claimed in calendar year 2027 and after. So a veteran who is 85 to 89 today is not eligible in the window that just closed and becomes eligible in the window that opens January 1, 2027. Marking that date is the whole action item for that age band, because the window is three months long and there is no late filing. The surviving spouse provision arrived on its own schedule. HB 812 of the 2025 regular session extended the exemption to the unremarried surviving spouse of a qualifying veteran, effective for exemptions claimed in calendar year 2026, and the same bill extended a full exemption to unremarried surviving spouses of homeowners classified as totally disabled under the federal Social Security Act, the Railroad Retirement Act, or another federal act approved by the Department of Revenue. HB 420 carries the spouse provision forward onto the age-85 version from 2027. Expect published guidance to be behind. The Department of Revenue's own homestead page still describes the age as 90 while the same agency's 2026 legislation summary lists HB 420 as lowering it to 85, and the Mississippi Veterans Affairs pages and the federal Army benefits library both still say 90. Both statements are true at different moments, which is exactly how a veteran gets told the wrong thing. The reconciliation is the effective date above. Everything in the disabled veteran homestead entry about the filing window and the compliance traps applies here in full. The exemption is disallowed retroactively for an unfiled or late Mississippi income tax return, a return filed as a nonresident, an improperly registered vehicle, or a second homestead claim, and a married applicant's spouse must also qualify. Two other 2026 acts touch this exemption. HB 1380 (effective July 1, 2026) changes what happens to a surviving spouse, and it is a demotion rather than a protection: where the deceased spouse held an exemption under Section 27-33-67(2) and the surviving spouse's own age or disability status is unknown, the surviving spouse is moved to the primary applicant position and the exemption is dropped to the basic level in Section 27-33-67(1). A surviving spouse who qualifies in their own right, or under the spouse provision above, should file a new application rather than rely on the rollover. HB 1380 also renames the existing application for an additional exemption, available when a timely applicant failed to claim a higher tier, as an amended application; that route is not new. HB 4044 (approved March 25, 2026) reprinted Section 27-33-75 as "brought forward" from the text before HB 420, so its print shows age 90 and no age 85. A section brought forward is reprinted for possible amendment and is not amended, and HB 4044 changed nothing in it, so HB 420's text governs. Expect some prints to show the older wording.

Thresholds

Thresholds for Mississippi Homestead Exemption for Veterans 90 or Older, Dropping to 85 in 2027
Gate	Rule
Age 90 now, age 85 for claims from January 1, 2027	The veteran must have reached the qualifying age on or before January 1 of the year claimed. Age 90 governs claims through calendar year 2026. HB 420 of 2026 lowers it to 85 for exemptions claimed in calendar year 2027 and after. No disability rating is required on this path, so the rating filter never hides this benefit.
Honorable discharge, no rating required	The only service test is an honorable discharge as an American veteran. There is no rating floor, no service-connection requirement, and no wartime service requirement.
Unremarried surviving spouse from 2026	HB 812 of 2025 extended the exemption to the unremarried surviving spouse of a qualifying veteran for exemptions claimed in calendar year 2026 and after, and HB 420 carries that onto the age-85 version from 2027.
January 1 to April 1 filing window with the county tax assessor	Applications are taken only by the county tax assessor and only between January 1 and April 1 for that year. Ownership must exist before January 1 and the ownership instrument must be filed with the chancery clerk before January 7. There is no annual refiling once an application is allowed, but a change in ownership, use, occupancy, marital status, or disability status requires a new application.
Compliance with Mississippi income tax and vehicle registration	No homestead exemption survives a failure to file or timely pay Mississippi income tax, a return filed as a nonresident, a vehicle not properly registered in Mississippi, or a homestead claimed on a second property. A married applicant and the applicant's spouse must both qualify, so a servicemember whose spouse keeps another state of domicile under the Military Spouses Residency Relief Act can lose the exemption on that ground alone. Disallowance reaches back, and the county recovers the tax that was not paid.

Sources

Legislation

Law the tracker is watching for this entry. See the legislation tracker for every jurisdiction.

House Bill 4044 (2026) Keeps an income tax delinquent homestead claimant eligible but applies the exemption to the income tax debt

Watching a later dateEnactedScope changed

Signed 2026-03-25Takes effect 2027-01-01

Introduced Done, 2026-02-23, step 1 of 6
In committee Done, 2026-02-23, step 2 of 6
Passed one chamber Done, 2026-02-25, step 3 of 6
Passed both chambers Done, 2026-03-17, step 4 of 6
Signed by the governor Done, 2026-03-25, step 5 of 6
In effect Scheduled for 2027-01-01, step 6 of 6

Expands benefits A claimant behind on state income tax, who was ineligible, becomes eligible, with the exemption applied to the tax debt.

From January 1, 2027, a claimant who failed to comply with the income tax laws is eligible, but the exemption is not deducted; the collector remits the exempted amount to the Department of Revenue against the debt. Also brings Section 27-33-75 forward without HB 420’s age 85 text; bringing a section forward does not amend it, so HB 420 governs.

Sponsor

Touches Miss. Code Ann. § 27-33-63 · Miss. Code Ann. § 27-33-51 · Miss. Code Ann. § 27-33-75

Also touches

Mississippi Disabled Veteran Homestead Exemption

Official record

House Bill 1380 (2026) Drops a surviving spouse of unknown status to the basic homestead tier and renames the additional exemption application

Catalog reconciledEnactedScope changed

Signed 2026-03-25Takes effect 2026-07-01

Introduced Done, 2026-01-19, step 1 of 6
In committee Done, 2026-01-19, step 2 of 6
Passed one chamber Done, 2026-02-04, step 3 of 6
Passed both chambers Done, 2026-03-17, step 4 of 6
Signed by the governor Done, 2026-03-25, step 5 of 6
In effect Done, 2026-07-01, step 6 of 6

Expands and restricts A survivor whose age or disability status is unknown keeps the basic exemption without reapplying, but is moved down from the additional exemption to the basic one.

Amends Miss. Code 27-33-31. Where the deceased spouse held an exemption under 27-33-67(2) and the surviving spouse’s age or disability status is unknown, the survivor becomes primary applicant at the basic 27-33-67(1) level. Renames the existing application for an additional exemption as an amended application. Described elsewhere as letting surviving spouses keep eligibility, which is the opposite of its effect on an unknown-status survivor.

Sponsor

Touches Miss. Code Ann. § 27-33-31

Also touches

Official record

HB 420 Lowered the age-based homestead exemption from 90 to 85

Watching a later dateEnactedFigure moved

Signed 2026-03-20Takes effect 2026-07-01

Introduced Done, 2026-01-12, step 1 of 6
In committee Done, 2026-01-12, step 2 of 6
Passed one chamber Done, 2026-02-25, step 3 of 6
Passed both chambers Done, 2026-03-11, step 4 of 6
Signed by the governor Done, 2026-03-20, step 5 of 6
In effect Done, 2026-07-01, step 6 of 6

Expands benefits Lowers the age for the full homestead exemption for an honorably discharged veteran from 90 to 85.

Signed and in force, but the age-85 exemption applies only to exemptions claimed in calendar year 2027 and after. A veteran aged 85 to 89 today was not eligible in the window that just closed and becomes eligible in the window that opens January 1, 2027. The filing window is three months long and there is no late filing, so the date is the whole action item. The Department of Revenue homestead page still says 90 while the same agency's legislation summary says 85.

Sponsor

Touches Miss. Code Ann. § 27-33-75

Official record

HB 812 Extended the homestead exemption to the unremarried surviving spouse

Catalog reconciledEnactedScope changed

Signed 2025-03-28Takes effect 2026-01-01

Introduced Done, 2025-01-16, step 1 of 6
In committee Done, 2025-01-16, step 2 of 6
Passed one chamber Done, 2025-02-26, step 3 of 6
Passed both chambers Done, 2025-03-18, step 4 of 6
Signed by the governor Done, 2025-03-28, step 5 of 6
In effect Done, 2026-01-01, step 6 of 6

Expands benefits Extends the full homestead exemption to the unremarried surviving spouse of a qualifying veteran aged 90 or older.

Reached the unremarried surviving spouse of a qualifying veteran for exemptions claimed in calendar year 2026 and after, and extended a full exemption to unremarried surviving spouses of homeowners classified as totally disabled under federal law. HB 420 carries the spouse provision forward onto the age-85 version from 2027.

Sponsor

Touches Miss. Code Ann. § 27-33-75

Also touches

Mississippi Homestead Exemption for Surviving Spouses of Members Who Died on Active Duty

Official record

Updated

Last updated 2026-09-30.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.